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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>National Savings Certificates: issuance, transfer, nomination, six-year maturity with staged premature encashment and tax-on-accrual rules.</h1> Rules establish issuance and ownership mechanics for National Savings Certificates (VIII Issue): permissible denominations and three certificate types; eligible purchasers and form-based purchase procedures; issuance dated to payment or realization of negotiable instruments; transfers and pledging require authorised Postmaster consent and prescribed endorsements; maturity is six years with annual interest accrual deemed reinvested to fifth year and specified discharge values; premature encashment allowed only on death, compliant pledgee forfeiture or court order with staged payment rules; nomination, duplicate issuance, conversion, fees and tax treatment on annual accruals are provided.

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